Research On Auditing Procedure Optimization Of Accounting Firms Under The Background Of Internet

In recent years,audit failures have occurred frequently.After statistical analysis by researchers,it is found that the failure of auditing procedures in accounting firms is the main reason.This phenomenon has aroused people's concern about the design and implementation of auditing procedures for CPA.The current audit work of accounting firms is mainly divided into audit preparation stage,audit implementation stage and audit completion stage.The CPA has signed an audit engagement letter with the audited entity,collected audit evidence,performed audit procedures,controlled audit risks,and obtained audit opinions.Under the background of the Internet,the auditing environment has undergone tremendous changes,and the data sources and storage methods are diversified.The massive amount of information makes it difficult for auditors to discover hidden audit risks through the original audit procedures,which brings new challenges to the audit work.In addition,the state is accelerating the pace of audit information and information technology construction in the CPA industry.Therefore,it is very important to optimize the auditing procedures of accounting firms.Based on the existing audit procedures of ACPA,this paper understands the audit process at different stages by issuing questionnaires.First of all,the comprehensive analysis found that the following problems existed in the design and execution of the audit program: the business process design and implementation did not match,the preliminary preparation work was not in place,the risk control procedures were not implemented well,and the business completion stage supervision was absent.Then it is found that the root cause of the problem is that the CPA industry has a low level of information,the accounting firm's audit risk control is weak,the CPA's practice risk awareness is weak,and the CPA's professional competence is low.On the basis of this,combined with the big data information mining,processing technology and audit cloud platform construction requirements in the context of the Internet,the auditing procedures optimization basis is listed,and the auditing procedures of the accounting firm under the Internet background are completed from the audit preparation stage,audit implementation stage and audit completion.The stage of the audit process is optimized overall.In addition,the audit process is optimized for the specific audit procedures in the risk response phase.Finally,it puts forward the suggestions for the optimization of the auditing procedures of accounting firms: improve the auditing business acceptance process,strengthen the internal control system of accounting firms,strictly implement the three-level review system,comprehensively control audit risks,and attach importance to post-trial work.This paper designs the audit program optimization plan of ACPA,which can reduce the time of data collection and verification with the audited entity,realize real-time audit,continuous audit,improve audit efficiency,reduce audit cost,and develop accounting firms and auditing industry.has practical significance.